Purpose – The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice. Design/methodology/approach –Drawing on diffusion of innovations theory, this study...

Purpose – This aim of this study is to explore the relationship between management control systems (MCSs) and the formulation of strategy in not-for-profit (NFP) organisations. Design/methodology/approach – The paper views the relationship between MCS and strategy through the contrasting...